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Updated for Tax Year 2014. OVERVIEW. The AGI calculation depends on the tax return form you use; some forms allow you to take more adjustments to income, than others. When you file a tax return, you will always see a line to figure out your adjusted gross income, or AGI, before arriving at your taxable income number.
If you are filing using the Married Filing Jointly filing status, the $57,000 AGI limitation applies to the AGI for both of you combined. This AGI will appear on your return. To e-file your federal tax return, you must verify your identity with your AGI or your self-select PIN from your 2012 tax return. If you do not have this information from your 2012 tax return, you may request an Electronic Filing PIN, a five-digit number from the IRS.